compliance

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2025-07-18 07:06:59 -04:00
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@@ -583,7 +583,7 @@ The system is built to handle various payroll scenarios, including different emp
</h2>
<p>
<strong>
Learning Objectives
LEARNING OBJECTIVES
</strong>
</p>
<p>
@@ -1322,7 +1322,9 @@ through regulations.
</em>
</p>
<p>
The Income Tax Act
<em>
The Income Tax Act
</em>
</p>
<p>
The legislation: Specifies that employers are required to withhold income tax from employees.
@@ -1331,7 +1333,12 @@ through regulations.
The regulation: Specifies the taxation methods that should be used for non-periodic payments such as bonuses, retroactive pay increases, lump sum payments, etc.
</p>
<p>
Non-periodic bonus payments- Where a payment in respect of a bonus is made by an employer to an employee whose total remuneration (including the bonus) from the employer
<em>
Non-periodic bonus payments
</em>
</p>
<p>
Where a payment in respect of a bonus is made by an employer to an employee whose total remuneration (including the bonus) from the employer
may reasonably be expected to exceed $5,000 in the taxation year of the employee in which the payment is made, the amount to be deducted or withheld by the employer is dictated
through a calculation prescribed in the regulation within the Act.
</p>
@@ -2425,6 +2432,118 @@ morning at 10:00 to discuss?
</blockquote>
</section>
</section>
<span id="document-cpp-and-ei">
</span>
<p>
<strong>
Learning Objectives
</strong>
</p>
<p>
This chapter will cover the following topics:
</p>
<blockquote>
<div>
<ol class="arabic simple">
<li>
<p>
Identify the following Canada Pension Plan components:
</p>
</li>
</ol>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
Who must contribute to the Canada Pension Plan
</p>
</li>
<li>
<p>
Types of employment subject to Canada Pension Plan contributions
</p>
</li>
<li>
<p>
Types of employment not subject to Canada Pension Plan contributions
</p>
</li>
<li>
<p>
Payments and benefits subject to Canada Pension Plan contributions
</p>
</li>
<li>
<p>
Payments and benefits not subject to Canada Pension Plan contributions
</p>
</li>
</ul>
</div>
</blockquote>
<ol class="arabic simple" start="2">
<li>
<p>
Calculate Canada Pension Plan contributions at an individual level
</p>
</li>
<li>
<p>
Identify the following Employment Insurance components:
</p>
</li>
</ol>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
Who must pay Employment Insurance premiums
</p>
</li>
<li>
<p>
Types of employment subject to Employment Insurance premiums
</p>
</li>
<li>
<p>
Types of employment not subject to Employment Insurance premiums
</p>
</li>
<li>
<p>
Payments and benefits subject to Employment Insurance premiums
</p>
</li>
<li>
<p>
Payments and benefits not subject to Employment Insurance premiums
</p>
</li>
</ul>
</div>
</blockquote>
<ol class="arabic simple" start="4">
<li>
<p>
Calculate Employment Insurance premiums at an individual level
</p>
</li>
<li>
<p>
Describe the purpose of a Record of Employment
</p>
</li>
<li>
<p>
Identify when the Record of Employment must be completed
</p>
</li>
</ol>
</div>
</blockquote>
<span id="document-compensation">
</span>
<section id="determining-annual-and-pay-period-earnings">